Account Question

Question

我想問
issued share capital of 150,000 8% preference shares of $1 each fully paid
and 500,000 ordinary shares of $0.50 each fully paid.
In addition, the company has issued 12,000 10% debentures of $10 each (repayable 2010).

呢d數字點樣做呢?
我唔明點乘呢?

Thanks a lot!

Answer 1

你應該係入P/L同Balance吧!Balance Sheet係入你已發行股本同債券既金額, 首先你係要計以下3樣野:- ordinary share capital (500,000*0.5)- preference share capital (150,000*1)- debenture (12,000*10)至於入Balance Sheet邊度, 你就自己根據佢地既nature去諗.如果題目要你劃埋P/L既話, 你就計埋個dividend同debenture interest.計法就係將個金額再乘番個百分比. 如果唔係財政年度既年頭發出既話, 就再乘埋份數. 例如你只係發行左三個月既話, 就乘3/12.